Section 64(1) in Uttarakhand Co-Operative Societies Act, 2003
(1)The Registrar, or any other person appointed by the State Government, shall audit or cause to be audited by a person authorized by him by general or special order in writing and possessing such qualifications including that of chartered accountant as may be specified by the State Government in this behalf, accounts of every co-operative society, at least once in each co-operative year. Central and apex societies will be audited by a C.A. other co-operative societies which are viable and can afford the cost of C.A. can also be audited by C.A.
